GRI Media Sector Supplement Summary guide

Transcription

1 GRI Media Sector Supplement Summary guide

2 This summary guide provides organizations in the media sector with an overview of sustainability reporting, the Global Reporting Initiative (GRI), and GRI s Media Sector Supplement (MSS). Sustainability reporting A sustainability report is an organizational report that provides information on economic, environmental, social and governance performance. More and more organizations want to improve the sustainability of their operations and activities, and establish a process to measure performance, set goals, and manage change. A sustainability report is the key platform for communicating positive and negative sustainability performance, and for capturing information that can influence organization s policy, strategy and operations on an ongoing basis. The Global Reporting Initiative (GRI) GRI s mission is to make sustainability reporting standard practice by providing guidance and support to all organizations. GRI produces a comprehensive Sustainability Reporting Framework that is widely used around the world, to enable greater organizational transparency. The Framework, including the Reporting Guidelines, sets out the Principles and Indicators organizations can use to measure and report their economic, environmental, and social performance. GRI is committed to continuously improving and increasing the use of the Guidelines and Supplements, which are freely available to the public. GRI, a multi-stakeholder non-profit organization, was founded in the US in 1997 by CERES and the United Nations Environment Program (UNEP). In 2002, GRI moved its central office to Amsterdam, where the Secretariat is currently located. GRI has regional Focal Points in Australia, Brazil, China, India and the USA, and interacts with a worldwide network of 30,000 people. GRI s Guidelines are the cornerstone of the Sustainability Reporting Framework. The Guidelines feature different types of Standard Disclosures. These are: Strategy and Profile: Disclosures that cover an organization s strategy, composition and governance, to set the overall context for understanding organizational performance. Management Approach: Disclosures that cover how an organization addresses a given set of topics in order to provide context for understanding performance in a specific area (including policy, target setting, organizational responsibility, monitoring and training of employees). Performance Indicators: Indicators that elicit comparable information on the economic, environmental and social performance of the organization. Website:

3 Tailored versions of the GRI Guidelines are available for different sectors: Sector Supplements. Their additional commentary and Indicators are developed by diverse working groups of top industry experts. Available Supplements include the Media Supplement, and Construction and Real Estate, Financial Services, and NGO Sector Supplements. Organizations typically assess which information should be included in their sustainability reports by doing a materiality assessment. Guidance for this process is provided in GRI s Technical Protocol -Applying the Report Content Principles. The information in a report should cover topics and Indicators that: reflect the organization s significant economic, environmental and social impacts, or that would substantively influence the assessments and decisions of stakeholders GRI classifies reports based on its Framework as Application Level A, B or C. Application Levels indicate the extent to which GRI s guidance has been applied in a report. They communicate which parts of the Reporting Framework have been addressed - which set of disclosures, varying with the different Levels. All reports based on the GRI Framework should have a declared Application Level. The Levels do not give an opinion on the sustainability performance of the reporting organization, the quality of the report, or on formal compliance with the Guidelines. GRI offers a service for organizations to have their Application Level checked. GRI s Media Sector Supplement (MSS) GRI s Media Sector Supplement provides reporting guidance for organizations that create and disseminate content for audience consumption using the tools and platforms of mass communication. The range of content is diverse, including: news, information, opinion, entertainment, gaming, education, literature, advocacy, and advertising. Activities of these organizations include at least one of the following: Creating content Owning a platform for the dissemination of content Reaching a sizeable audience with content Why the media sector needs its own GRI Supplement The Media Sector Supplement provides sustainability performance indicators and disclosures that are important or unique to the media sector. Stakeholder expectations for transparency and requirements for sustainability disclosure are increasing. The Supplement provides companies in the media sector an opportunity to communicate their sustainability journey, at the same time as generating economic, environmental and social benefits. Greater transparency through reporting can increase understanding, enabling better informed decision-making around the trade-offs in the industry between economic, social, environmental and development objectives.

4 GRI s Media Sector Supplement gives companies from the media sector the opportunity to describe their own scope of operation, particularly in their disclosures about report boundary, and the issues they consider to be material. Key issues identified and the development of new Indicators The Media Sector Supplement includes the following main contextual issues: Content creation: editorial independence, freedom of expression, content quality, plurality and diversity Content dissemination: accessibility, informed decision making and protection of vulnerable audiences, accessibility to content Seven new core Indicators were developed for the Supplement, highlighting issues of key importance to the sector (see list below). Additionally, sector specific commentary was added to many other Indicators and sections of the GRI Guidelines, providing tailored guidance for the sector. Economic M1 Significant funding and other support received from non-governmental sources. Product Responsibility M2 Methodology for assessing and monitoring adherence to content creation values. M3 Actions taken to improve adherence to content creation values, and results obtained. Governance structure and decision-making processes and editorial independence Contractors, subcontractors, freelancers and fixed contracts, and interns People under the age of 18 involved in artistic performance New Human Rights aspects: o Freedom of expression o Portrayal related to Human Rights o Cultural Rights o Intellectual Property o Protection of Privacy Corruption and lobbying Audience Interaction Advertisement Media Literacy M4 M5 M6 M7 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained. Number and nature of responses (feedback/complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses. Methods to interact with audiences and results. Actions taken to empower audiences through media literacy skills development and results obtained.

5 Conclusion The Supplement provides guidance to transparently disclose the values, management approaches and performance related to content production and dissemination, and to all other business operations. The media organizations and stakeholders who designed the Media Sector Supplement believe those companies who use it to measure and report their performance will build trust and reputation, which are key success factors in a rapidly changing and challenging environment. The Media Sector Supplement seeks to establish a framework for reporters to manage impacts and opportunities, disclose them to interested stakeholders, and to be accountable. Link to GRI s Media Sector Supplement webpage: tor-guidance/media/pages/default.aspx

6 GRI Media Sector Supplement Reference Sheet Principles for Defining Report Content Principles for Ensuring Report Quality G3.1 MATERIALITY The information in a report should cover topics and Indicators that: reflect the organization s significant economic, environmental, and social impacts, or that would substantively influence the assessments and decisions of stakeholders. STAKEHOLDER INCLUSIVENESS The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests. Strategy and Analysis 1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. The statement should present the overall vision and strategy for the short-term, medium-term (e.g., 3-5 years), and long-term, particularly with regard to managing the key challenges associated with economic, environmental, and social performance. The statement should include: Strategic priorities and key topics for the short/ medium-term with regard to sustainability, including respect for internationally agreed standards and how they relate to long-term organizational strategy and success; Broader trends (e.g., macroeconomic or political) affecting the organization and influencing sustainability priorities; Key events, achievements, and failures during the reporting period; Views on performance with respect to targets; Outlook on the organization s main challenges and targets for the next year and goals for the coming 3-5 years; and Other items pertaining to the organization s strategic approach. 1.2 Description of key impacts, risks, and opportunities. The reporting organization should provide two concise narrative sections on key impacts, risks, and opportunities. Section One should focus on the organization s key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally agreed standards. This should take into account the range of reasonable expectations and interests of the organization s stakeholders. This section should include: A description of the significant impacts the organization has on sustainability and associated challenges and opportunities. This includes the effect on stakeholders rights as defined by national laws and the expectations in internationally-agreed standards and norms; An explanation of the approach to prioritizing these challenges and opportunities; Key conclusions about progress in addressing these topics and related performance in the reporting period. This includes an assessment of reasons for underperformance or overperformance; and A description of the main processes in place to address performance and/or relevant changes. Section Two should focus on the impact of sustainability trends, risks, and opportunities on the long-term prospects and financial performance of the organization. This should concentrate specifically on information relevant to financial stakeholders or that could become so in the future. Section Two should include the following: A description of the most important risks and opportunities for the organization arising from sustainability trends; Prioritization of key sustainability topics as risks and opportunities according to their relevance for longterm organizational strategy, competitive position, qualitative, and (if possible) quantitative financial value drivers; Table(s) summarizing: Targets, performance against targets, and lessonslearned for the current reporting period; and Targets for the next reporting period and mid-term objectives and goals (i.e., 3-5 years) related to key risks and opportunities. Concise description of governance mechanisms in place to specifically manage these risks and opportunities, and identification of other related risks and opportunities. Include risks and opportunities associated with the ongoing fundamental transformations in the media sector Organizational Profile REPORT PROFILE 2.1 Name of the organization. 2.2 Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing. 2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. 2.4 Location of organization s headquarters. SUSTAINABILITY CONTEXT The report should present the organization s performance in the wider context of sustainability. COMPLETENESS Coverage of the material topics and Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholders to assess the reporting organization s performance in the reporting period. Standard Disclosures: Profile 2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. 2.6 Nature of ownership and legal form. 2.7 Markets served (including geographic breakdown, sectors served, and types of customers/ beneficiaries). 2.8 Scale of the reporting organization, including: Number of employees; Number of operations; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); and Quantity of products or services provided. In addition to the above, reporting organizations are encouraged to provide additional information, as appropriate, such as: Total assets; Beneficial ownership (including identity and percentage of ownership of largest shareholders); List main sectors of non-media-related activities of parent or affiliated companies, especially public utilities or other highly regulated acitivites; Breakdowns by country/region of the following: Sales/revenues by countries/regions that make up 5 percent or more of total revenues; Percentage breakdown of total revenue by source; Percentage breakdown of advertising revenue; Circulation and audience figures and mechanisms to verify them; Costs by countries/regions that make up 5 percent or more of total revenues; and Employees. 2.9 Significant changes during the reporting period regarding size, structure, or ownership including: The location of, or changes in operations, including facility openings, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations) Awards received in the reporting period. Report Parameters REPORT PROFILE 3.1 Reporting period (e.g., fiscal/calendar year) for information provided. 3.2 Date of most recent previous report (if any). 3.3 Reporting cycle (annual, biennial, etc.) 3.4 Contact point for questions regarding the report or its contents. REPORT SCOPE AND BOUNDARY 3.5 Process for defining report content, including: Determining materiality; Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report. Include an explanation of how the organization has applied the Guidance on Defining Report Content, the associated Principles and the Technical Protocol: Applying the Report Content Principles. 3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. 3.7 State any specific limitations on the scope or boundary of the report. If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage. 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. 3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). BALANCE The report should reflect positive and negative aspects of the organization s performance to enable a reasoned assessment of overall performance. COMPARABILITY Issues and information should be selected, compiled, and reported consistently. Reported information should be presented in a manner that enables stakeholders to analyze changes in the organization s performance over time, and could support analysis relative to other organizations. ACCURACY The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organization s performance Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. GRI CONTENT INDEX 3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: Strategy and Analysis ; Organizational Profile ; Report Parameters ; Governance, Commitments, and Engagement ; Disclosure of Management Approach, per category; Core Performance Indicators; Any GRI Additional Indicators that were included; and Any GRI Sector Supplement Indicators included in the report. ASSURANCE 3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). Governance, Commitments, and Engagement GOVERNANCE 4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or non executive members) of the highest governance body and its committees, and indicate each individual s position and any direct responsibility for economic, social, and environmental performance. Report the percentage of individuals by gender within the organization s highest governance body and its committees, broken down by age group and minority group membership and other indicators of diversity. Refer to definitions of age and minority group in the Indicator Protocol for LA13 and note that the information reported under 4.1 can be cross referenced against that reported for LA Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization s management and the reasons for this arrangement). 4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/ or non-executive members. State how the organization defines independent and non-executive. This element applies only for organizations that have unitary board structures. See the glossary for a definition of independent. 4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Include reference to processes regarding: The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and Informing and consulting employees about the working relationships with formal representation bodies such as organization level work councils, and representation of employees in the highest governance body. Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period. 4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization s performance (including social and environmental performance). 4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. 4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees,including any consideration of gender and other indicators of diversity. TIMELINESS Reporting occurs on a regular schedule and information is available in time for stakeholders to make informed decisions. CLARITY Information should be made available in a manner that is understandable and accessible to stakeholders using the report. RELIABILITY Information and processes used in the preparation of a report should be gathered, recorded, compiled, analyzed, and disclosed in a way that could be subject to examination and that establishes the quality and materiality of the information. KEY TO SECTOR SUPPLEMENT CONTENT All Sector-specific items are marked by red boxes or red font. 4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Report the organization s values with resepct to content creation and content dissemination. Explain the degree to which these: Are applied across the organization in different regions and department/units; and Relate to internationally agreed standards. 4.9 Procedures of the highest governance body for overseeing the organization s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Include frequency with which the highest governance body assesses sustainability performance Processes for evaluating the highest governance body s own performance, particularly with respect to economic, environmental, and social performance. COMMITMENTS TO EXTERNAL INITIATIVES 4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. Article 15 of the Rio Principles introduced the precautionary approach. A response to 4.11 could address the organization s approach to risk management in operational planning or the development and introduction of new products Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between nonbinding, voluntary initiatives and those with which the organization has an obligation to comply Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: Has positions in governance bodies; Participates in projects or committees; Provides substantive funding beyond routine membership dues; or Views membership as strategic. This refers primarily to memberships maintained at the organizational level. STAKEHOLDER ENGAGEMENT The following Disclosure Items refer to general stakeholder engagement conducted by the organization over the course of the reporting period. These Disclosures are not limited to stakeholder engagement implemented for the purposes of preparing a sustainability report List of stakeholder groups engaged by the organization. Examples of stakeholder groups are: Civil society; Audience; Customers; Local Communities; Shareholders and providers of capital; Advertisers; Suppliers; Key organizations involved in media development; Media monitoring groups, and; Media observers Basis for identification and selection of stakeholders with whom to engage. This includes the organization s process for defining its stakeholder groups, and for determining the groups with which to engage and not to engage Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting Source: Global Reporting Initiative Sustainability Reporting Guidelines, Version 3.1. The information in this document has been extracted from its original format to provide a summary of the GRI Guidelines. The complete source document can be downloaded for free at

7 INDICATOR HIERARCHY KEY Categories (6) ASPECTS Standard Disclosures: Performance Indicators XX01 Core Indicators are those Indicators identified in the GRI Guidelines to be of interest to most stakeholders and assumed to be material unless deemed otherwise on the basis of the GRI Reporting Principles. XX01 Additional Indicators are those Indicators identified in the GRI Guidelines that represent emerging practice or address topics that may be material to some organizations but not generally for a majority. MX Sector specific-disclosures and Performance Indicators that are considered as core. XX01 Indicators that are made core for this sector. Economic EC1 EC2 EC3 EC4 M1 EC5 EC6 EC7 EC8 EC9 ECONOMIC PERFORMANCE Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Financial implications and other risks and opportunities for the organization s activities due to climate change. Coverage of the organization s defined benefit plan obligations. Significant financial assistance received from government. Significant funding and other support received from non-governmental sources MARKET PRESENCE Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. INDIRECT ECONOMIC IMPACTS Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement. Understanding and describing significant indirect economic impacts, including the extent of impacts. Environment EN1 EN2 EN3 EN4 EN5 EN6 EN7 EN8 EN9 MATERIALS Materials used by weight or volume. Percentage of materials used that are recycled input materials. ENERGY Direct energy consumption by primary energy source. Indirect energy consumption by primary source. Energy saved due to conservation and efficiency improvements. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Initiatives to reduce indirect energy consumption and reductions achieved. WATER Total water withdrawal by source. Water sources significantly affected by withdrawal of water. EN10 Percentage and total volume of water recycled and reused. BIODIVERSITY EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. EN13 Habitats protected or restored. EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. EMISSIONS, EFFLUENTS, AND WASTE EN16 Total direct and indirect greenhouse gas emissions by weight. EN17 Other relevant indirect greenhouse gas emissions by weight. EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. EN19 Emissions of ozone-depleting substances by weight. EN20 NO, SO, and other significant air emissions by type and weight. EN21 Total water discharge by quality and destination. EN22 Total weight of waste by type and disposal method. EN23 Total number and volume of significant spills. EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization s discharges of water and runoff. PRODUCTS AND SERVICES EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. EN27 Percentage of products sold and their packaging materials that are reclaimed by category. COMPLIANCE EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. TRANSPORT EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization s operations, and transporting members of the workforce. OVERALL EN30 Total environmental protection expenditures and investments by type. Labor Practices and Decent Work LA1 LA2 LA3 EMPLOYMENT Total workforce by employment type, employment contract, and region, broken down by gender Total number and rate of new employee hires and employee turnover by age group, gender, and region. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. LA15 Return to work and retention rates after parental leave, by gender. LA4 LA5 LA6 LA7 LA8 LA9 LABOR/MANAGEMENT RELATIONS Percentage of employees covered by collective bargaining agreements. Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. OCCUPATIONAL HEALTH AND SAFETY Percentage of total workforce represented in formal joint management worker health and safety committees that help monitor and advise on occupational health and safety programs. Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region and by gender. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. Health and safety topics covered in formal agreements with trade unions. TRAINING AND EDUCATION LA10 Average hours of training per year per employee by gender, and by employee category. LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. LA12 Percentage of employees receiving regular performance and career development reviews, by gender. DIVERSITY AND EQUAL OPPORTUNITY LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. EQUAL REMUNERATION FOR WOMEN AND MEN LA14 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. Human Rights FREEDOM OF EXPRESSION, PORTRAYAL RELATED TO HUMAN RIGHTS, CULTURAL RIGHTS, INTELLECTUAL PROPERTY, PROTECTION OF PRIVACY (SEE DMA). HR1 HR2 HR3 HR4 INVESTMENT AND PROCUREMENT PRACTICES Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. NON-DISCRIMINATION Total number of incidents of discrimination and corrective actions taken. HR5 HR6 HR7 HR8 HR9 FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights. CHILD LABOR Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. FORCED AND COMPULSORY LABOR Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. SECURITY PRACTICES Percentage of security personnel trained in the organization s policies or procedures concerning aspects of human rights that are relevant to operations. INDIGENOUS RIGHTS Total number of incidents of violations involving rights of indigenous people and actions taken. ASSESSMENT HR10 Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. REMEDIATION HR11 Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. Social SO1 SO9 LOCAL COMMUNITY Percentage of operations with implemented local community engagement, impact assessments, and development programs. Operations with significant potential or actual negative impacts on local communities. SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. SO2 SO3 SO4 SO5 SO6 SO7 SO8 t necessary to report CORRUPTION Percentage and total number of business units analyzed for risks related to corruption. Percentage of employees trained in organization s anti-corruption policies and procedures. Actions taken in response to incidents of corruption. PUBLIC POLICY Public policy positions and participation in public policy development and lobbying. Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. ANTI-COMPETITIVE BEHAVIOR Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. COMPLIANCE Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations. Standard Disclosures: Management Approach The Disclosure(s) on Management Approach is intended to address the organization s approach to managing the sustainability topics associated with risks and opportunities. The organization can structure its Disclosure(s) on Management Approach to cover the full range of Aspects under a given Category or group its responses differently. However, all of the Aspects associated with each category should be addressed regardless of the format or grouping. Decision Tree for Boundary Setting Performance Data Do you have control over the entity? Does it have significant impacts? t necessary to report Disclosures on Management Approach Narrative reporting on Issues and Dilemmas Do you have significant influence? Does it have significant impacts? Do you have influence? Does it have significant impacts? G3.1 Product Responsibility M2 M3 M4 M5 M6 PR1 PR2 PR3 PR4 PR5 PR6 PR7 M7 PR8 PR9 Exclude t necessary to report CONTENT CREATION Methodology for assessing and monitoring adherence to content creation values. Actions taken to improve adherence to content creation values, and results obtained. CONTENT DISSEMINATION Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained. Number and nature of responses (feedback/ complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses. AUDIENCE INTERACTION Methods to interact with audiences and results. CUSTOMER HEALTH AND SAFETY Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. PRODUCT AND SERVICE LABELING Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. MARKETING COMMUNICATIONS Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. MEDIA LITERACY Actions taken to empower audiences through media literacy skills development and results obtained. CUSTOMER PRIVACY Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. COMPLIANCE Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services. Guidance for using Indicators In reporting on the Performance Indicators, the following guidance on data compilation applies: Reporting on Trends Information should be presented for the current reporting period (e.g., one year) and at least two previous periods, as well as future targets, where they have been established, for the short- and medium-term. Use of Protocols Organizations should use the Protocols that accompany the Indicators when reporting on the Indicators. These give basic guidance on interpreting and compiling information. Presentation of Data In some cases, ratios or normalized data are useful and appropriate formats for data presentation. If ratios or normalized data are used, absolute data should also be provided. Data aggregation Reporting organizations should determine the appropriate level of aggregation of information. See additional guidance in the General Reporting tes section of the Guidelines. DISCLOSURES ON MANAGEMENT APPROACH INCLUDE: Goals and performance Policy Organizational responsibility Training and awareness* Monitoring and follow up* Additional contextual information *not applicable to Economic (EC) indicators A sustainability report should include in its boundary all entities that generate significant sustainability impacts (actual and potential) and/or all entities over which the reporting organization exercises control or significant influence with regard to financial and operating policies and practices. Source: Global Reporting Initiative Sustainability Reporting Guidelines, Version 3.1.